Executive summary
On 21 July 2020, Portugal’s Law no. 26/2020 was published implementing the European Union (EU) Directive 2018/822 of 25 May 2018 on the mandatory disclosure and exchange of cross-border tax arrangements (referred to as DAC6 or the Directive).
The Portuguese legislation entered into force on 22 July 2020 and is effective from 1 July 2020. The final Portuguese legislation is silent on whether a deferral of the reporting deadlines will be implemented, following the adoption on 24 Ju…